NPP Head

LEGAL NOTICE

Company details in accordance with § 5 of the Telemedia Act (TMG)

NPP Niethammer, Posewang & Partner GmbH
Auditors | Tax Accountants

Johannes-Brahms-Platz 1, D-20355 Hamburg
Telephone: +49. (0) 40. 33 44 6-500
Fax: +49. (0) 40. 33 44 6-222

Email: office@npp.de
Web: www.npp.de

Head Office: Hamburg
Registry Court: District Court of Hamburg
Register Number: HRB 36 907
VAT Identification Number: DE 11 85 83 601

Managing Directors authorised to represent the company

Stephan Buchert, Jürgen Cummerow, Sven Ole Raap and Dr. Dirk Schellack

Responsible supervisory authorities

All German CPA and German tax advisor in the company were awarded their professional title in the Federal Republic of Germany.

Members of these professions working in the company are members of the following chambers which are responsible for them as their supervisory authority:

Chamber of Auditors (Wirtschaftsprüferkammer) Berlin
(www.wpk.de)

Chamber of Tax Accountants (Steuerberaterkammer) Hamburg
(www.stbk-hamburg.de)

Designations of professional rules

Members of the German CPA profession are essentially subject to the professional rules listed below which can be viewed at the Chamber of Auditors at www.wpk.de.

- Professional code of conduct for auditors (WPO)
- Professional code for auditors and certified accountants (BS WP/vBP)
- Rules of professional liability insurance for auditors (WPBHV)
- Statutes for quality control

Members of the German tax advisors profession are essentially subject to the professional rules listed below which can be viewed at the Chamber of Federal Tax Accountants at www.bstbk.de.

- Tax Accountancy Act (StBG)
- Implementation Directive for Tax Accountancy Act (DVStB)
- Professional code of conduct (BOStB)
- Remuneration Directive for Tax Accountants (StBVV)

Professional liability insurance

Professional liability insurance is held with Versicherungsgemeinschaft für das wirtschaftliche Prüfungs- und Treuhandwesen, Dotzheimer Str. 23, 65185 Wiesbaden.

The geographical scope of the insurance cover comprises services at least in the member states of the European Union, and at least meets the requirements of

- § 54 of the Professional code of conduct for auditors (WPO) in conjunction with the Directive governing the professional liability of auditors and certified accountants (WP/vBP)

- § 67 of the Tax Accountancy Act (StBG), §§ 51 ff. Directive for the implementation of regulations for tax accountants, authorised tax agents and tax accounting companies (DvSt)

Information according to consumer regulation:

There is no obligation and no willingness to participate in a dispute resolution procedure before a consumer arbitration body.